QRMP scheme: quarterly returns with monthly GST payment
QRMP lets GST taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly through Form PMT-06.
Short answer
The QRMP (Quarterly Return Monthly Payment) scheme lets GST-registered taxpayers with aggregate turnover up to ₹5 crore in the previous financial year file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through Form PMT-06. It reduces the number of returns from 24 to 8 a year.
- Eligibility
- Aggregate turnover up to ₹5 crore
- Monthly payment
- PMT-06 by the 25th of the next month
- B2B invoices mid-quarter
- Invoice Furnishing Facility (IFF)
- Quarterly GSTR-3B
- 22nd or 24th, depending on state
How QRMP works
In the first two months of a quarter, the taxpayer pays tax by the 25th of the following month using PMT-06, either by the fixed sum method, a pre-filled amount based on past returns, or the self-assessment method, based on actual liability net of available credit. B2B invoices can be uploaded through the Invoice Furnishing Facility in those months so customers get credit.
At the end of the quarter, the taxpayer files GSTR-1 by the 13th of the following month and GSTR-3B by the 22nd or 24th, depending on the state, adjusting monthly payments against the quarter's liability.
Opting in and out
Eligible taxpayers can opt in or out through the GST portal for a quarter, within the window that runs from the first day of the second month of the preceding quarter to the last day of the first month of the quarter. If aggregate turnover crosses ₹5 crore during a year, the taxpayer must move to monthly filing from the next quarter.
Why it matters for startups
QRMP suits early-stage businesses with modest turnover, but it is not a tax deferral: tax is still paid monthly, and interest applies to short payment. If most of your customers are businesses, upload their invoices through IFF so they do not lose credit, because B2B customers may otherwise prefer suppliers that file monthly.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Do I still pay GST monthly under QRMP?
Yes. Returns are quarterly, but tax is paid monthly through PMT-06 in the first two months of each quarter.
What is the turnover limit for QRMP?
Aggregate turnover up to ₹5 crore in the preceding financial year.
What is IFF in GST?
The Invoice Furnishing Facility lets QRMP taxpayers upload B2B invoices in the first two months of a quarter so recipients can claim credit sooner.